nav-left cat-right
cat-right

DET730 – Fair Value Accounting

Course and Test $ 90.00
Course and Test PDF $ 70.00
Additional Hard Copy Test $   15.00
Additional Online Test $   15.00

 

Clear
SKU: DET730 Category:

NASBA Color logo-1 inch

CPE Credit Hours: 5

Field of Study: Accounting

Publication date: February 2021

 

Fair values are more common in financial reports because fair values have increased in business importance in recent years. Increasingly elaborate financial instruments and risk management practices have created financial statement elements for which historical cost is almost irrelevant, and fair value, and fluctuations in fair value, are extremely relevant.

This course is designed to help you navigate the complexities of fair value measurements.  It covers the accounting and financial reporting requirements in ASC 820 Fair Value Measurement and ASC 825-10 Financial Instrument—Fair Value Option as well as insights into how to apply this guidance in practice. For example, it discusses the items for which fair value measurements are required or permitted, includes excerpts from, and references to, ASC 820 and ASC 825-10, and examples. It addresses the key concepts such as applying the fair value framework, identifying common valuation techniques, and determining eligibility for the fair value option.

More Information


This is a self-study CPE course.
Program level: Basic to Intermediate
Prerequisites: Basic Math
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase